Supplementary Provisions, Article 4Transitional Measures Concerning Exclusion of Government Subsidies and Their Equivalent from Gross Revenue
第四条（国庫補助金等の総収入金額不算入に関する経過措置）
The provisions of Article 42, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to any government subsidy or its equivalent prescribed in that paragraph that an individual receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern any government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the Former Income Tax Act that an individual received before the Effective Date.
government subsidy or its equivalentmachine translation
「国庫補助金等」
A subsidy or grant from the national or a local government, or a similar payment a Cabinet Order (政令) specifies, given for acquiring or improving fixed assets (including timber).
Short name set inArticle 42, paragraph (1)· applies only in this article and in Article 43
the Former Income Tax Actmachine translation
「旧所得税法」
The Income Tax Act as it stood before Article 1 of Act No. 4 of 2022, the law these supplementary provisions belong to, amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 4 of 2022.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2022, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)